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DECREE No. 213/2004/ND-CP OF DECEMBER 24, 2004 ADDING 19 COMMODITY ITEMS TO VIETNAM’S 2004-2006 LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the December 26, 1991 Law on Export Tax and Import Tax; the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax and the May 20, 1998 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 292/NQ-UBTVQH9 of November 8, 1995 on Vietnam’ program on import tax reduction for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;

At the proposal of the Minister of Finance,

DECREES:

Article 1.- To issue together with this Decision 19 commodity items to be added to Vietnam’s list of commodities and their import tax rates, issued together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003 and Decree No. 151/2004/ND-CP of August 5, 2004, for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries in 2004-2006 (list enclosed herewith).

Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette and applies to import goods declarations already registered with the customs offices as from January 1, 2004.

Article 3.- The Ministry of Finance shall have to guide the implementation of this Decree.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies and the presidents of the provincial/municipal People’s Committees shall have to implement this Decree.

On behalf of the Government

Prime Minister

PHAN VAN KHAI

LIST OF 19 COMMODITY ITEMS TO BE ADDED TO VIETNAM’S 2004-2006 LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR THE IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES

(Issued together with the Government’s Decree No. 213/2004/ND-CP of December 24, 2004)

Code

Description

CEPT tax rates (%)

2004

2005

2006

4011

Brandnew pneumatic tires, of rubber

4011

40

00

- Of a kind used for motorcycles

20

15

5

4013

Inner tubes, of rubber

4013

90

- Other:

4013

90

20

- - Of a kind used for motorcycles

20

15

5

7315

Chain and parts thereof, of iron or steel

- Articulated link chain and parts thereof

7315

11

- - Roller chain:

- - Of mild steel:

7315

11

12

- - - Chain for motorcycles

20

15

5

- - - Other:

7315

11

22

- - - - Chain for motorcycles

20

15

5

7315

19

- - Parts:

7315

19

20

- - Of other chain for motorcycles

20

15

5

- Other chain:

- - Other:

- - - Of mild steel:

7315

89

12

- - - - Chain for motorcycles

1

1

1

- - Other

7315

89

22

- - - - Chain for motorcycles

1

1

1

- Other parts:

7315

90

10

- - Of chain for bicycles and motorcycles

20

15

5

8407

Spark-ignition reciprocating or rotary internal combustion piston engines

- Reciprocating internal combustion piston engines, of a kind used for the propulsion of vehicles of Chapter 87:

8407

31

00

- - Of a cylinder capacity not exceeding 50 cc

20

15

5

8483

Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings, gears and gearing, ball or roller screws; gearboxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

8483

30

- Bearing housings, not incorporating ball or roller bearings; plain shaft bearings:

8483

30

20

- - For motorized vehicles

0

0

0

8483

40

-Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements, presented separately; ball or roller screws; gearboxes and other speed changers, including torque converters:

- - For engines of vehicles of Chapter 87:

8483

40

13

- - For engines of vehicles of heading No. 87.11

15

10

5

8512

Electrical lighting or signaling equipment (excluding articles of heading No. 85.39), windscreen wipers, defrosters and demisters, of a kind used for bicycles or motorized vehicles

8512

20

- Other lighting or visual signaling equipment:

8512

20

20

- - Unassembled lighting or visual signaling equipment

15

10

5

8539

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps

8539

10

- Sealed beam lamp units:

8539

10

10

- - For motorized vehicles of Chapter 87

20

15

5

8714

Parts and accessories of vehicles of headings Nos. 87.11 to 87.13

- Of motorcycles (including mopeds):

8714

11

- - Saddles:

8714

11

10

- - - For motorcycles of sub-heading No. 8711.10, 8711.20 or 8711.50

20

15

5

8714

11

20

- - - For motorcycles of sub-heading No. 8711.30, 9711.40 or 8711.50

20

15

5

8714

19

- - Other:

8714

19

10

- - - Carburetor assembly

20

15

5

8714

19

50

- - - Spokes or nipples

20

15

5

8714

19

60

- - - Other, for motorcycles of sub-heading No. 8711.10, 8711.20 or 8711.90

20

15

5

8714

19

70

- - - Other, for motorcycles of sub-heading No. 8711.30, 8711.40 or 8711.50

20

15

5

On behalf of the Government

Prime Minister

PHAN VAN KHAI